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(영문) 서울중앙지방법원 2014.04.03 2013고단2602
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 7,000,000.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Reasons

Punishment of the crime

[Criminal Power] On June 30, 2011, the Defendant was sentenced to four years of imprisonment for fraud at the Suwon District Court, and the said judgment became final and conclusive on June 14, 2012.

【Criminal Facts】

Around January 25, 2011, the Defendant reported value-added tax on February 201, 201 to the Seocho Tax Office of Seoul (the trading period between October 1, 2010 and December 31, 2010), and even though there was no fact that C corporation supplied goods or services to D to the company, the Defendant entered C corporation in the serial number column as “003”, “E”, “E”, and “3,” and “593,000,000,001” in the purchase column in the serial number column. Although C corporation was not supplied goods or services from F, the Defendant entered “F,” “G,” and “G,” and “5,000,000,000” in the serial number column as “E,” and submitted them.

Summary of Evidence

1. Legal statement of the witness H;

1. Some of the statements made by the prosecution against the accused in the examination protocol of suspect;

1. Statement to the prosecution of I;

1. Full-time statement to J;

1. Total tax invoice by buyer, and total tax invoice by customer;

1. A written accusation;

1. Previous convictions in judgment: Application of criminal records, respective written judgments (the District Court 2009 altitude5523, 2010 altitude 1685-1 (Consolidated), Suwon District Court 201No382, Supreme Court 2012Do253) and other statutes;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Articles 40 and 50 of the Criminal Code of the Commercial Concurrent Crimes (with respect to the list of total tax invoice by buyer which is larger than the amount)

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The defendant's argument regarding the defendant's argument under Article 334 (1) of the Criminal Procedure Act is that I would acquire C stock company, so I transferred the corporate seal impression and name plate, and thereafter, the operation of the above company.

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